Reforming Tax Administration Through the Coretax System to Promote Green Tax Policies

DOI

10.2991/978-2-38476-620-8_24How to use a DOI?

Keywords

Coretax System; Green Tax Policy; Tax Administration Reform

Abstract

Research Objective: To determine the influence of the Coretax system on the improvement of tax administration and the effective implementation of green tax policies.

Method: The research technique is qualitative using literature review and policy analysis. The data collected includes journal publications, reports of international organizations, legal actions, regulations and normative acts on digital tax administration, green tax and associated issues. The collected information was analyzed by the method of thematic content analysis. This allowed to identify the contribution of digital tax administration to the effective implementation of green tax policies.

Results: The findings of the research indicate that the Coretax system has an impact on the improvement of the administrative efficiency, data management, control, and accountability, and thus it promotes the dependable functioning of green tax policies. The integration of tax data also means greater responsibility and allows the government to create complete systems of environmental taxation and rewards. However, the existing Core Tax system has many disadvantages with respect to technological stability, data quality and security, and flexibility.

Practical/Theoretical Contribution: The research contributes to resolving practical and theoretical concerns linked to the improvement of tax administration and the implementation of green tax policy. For example, the study findings may be valuable for policymakers, industry practitioners and educational institutions as they demonstrate how the implementation of the Core Tax system may facilitate the efficient introduction of green tax policies, improve tax administration and facilitate the development of competencies with respect to the digital and green transformation.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Fitria Arianty
PY  - 2026
DA  - 2026/10/23
TI  - Reforming Tax Administration Through the Coretax System to Promote Green Tax Policies
BT  - Proceedings of the 8th International Conference of Vocational Education, Applied Science and Technology (ICVEAST 2026)
PB  - Atlantis Press
SP  - 305
EP  - 317
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-620-8_24
DO  - 10.2991/978-2-38476-620-8_24
ID  - Arianty2026
ER  -